GOMTI MOTORS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE prayer in the application is to dispense with condition of pre -deposit of service tax of Rs. 45,365/ - and penalty of identical amount imposed upon the applicant under Sections 78 and 76 of Finance Act, 1994. The appellants are registered with the Department as service provider under the category of "Authorized Service Station". During the period 2003 -04 to 2006 -07, they have discharged their service tax liability by treating the entire amount of consideration as cum -tax and arrived at the assessable value after deducting tax amount from the gross amount.